CA AB 97
in committeePersonal Income Tax Law: Corporation Tax Law: Bobcat Fire: exclusions.
California · 2025-2026 Regular Session · lower
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Quick answers
Did CA AB 97 pass?
Not yet. CA AB 97 is in committee and has not come to a final vote. Latest recorded action (2025-06-18): Referred to Com. on REV. & TAX.
What is CA AB 97 about?
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2029, would provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received in settlement for costs and losses associated with the 2020 Bobcat Fire in the County of Los Angeles, as provided. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.
Who sponsors CA AB 97?
Lackey is the primary sponsor of CA AB 97, joined by 3 cosponsors.
Description
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provides various exclusions from gross income. This bill, for taxable years beginning on or after January 1, 2024, and before January 1, 2029, would provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received in settlement for costs and losses associated with the 2020 Bobcat Fire in the County of Los Angeles, as provided. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would make findings and declarations related to a gift of public funds. This bill would declare that it is to take effect immediately as an urgency statute.
- Introduced
- —
- Latest action
- 2025-06-18 — Referred to Com. on REV. & TAX.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Lackeyauthor
- Hadwickcoauthor
- Dahlecoauthor
- Valladarescoauthor
Committees
Not provided by source.
Action timeline
Newest first
2025-06-18
Referred to Com. on REV. & TAX.
referral-committee
2025-06-05
In Senate. Read first time. To Com. on RLS. for assignment.
reading-1,referral-committee
2025-06-04
Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 72. Noes 0. Page 2076.).
amendment-passage,passage,reading-1,reading-3
2025-05-27
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2025-05-23
From committee: Do pass. (Ayes 14. Noes 0.) (May 23).
committee-passage,committee-passage-favorable
2025-05-21
In committee: Set, first hearing. Referred to APPR. suspense file.
referral-committee
2025-05-21
Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-14
In committee: Hearing postponed by committee.
2025-05-06
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (May 5). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2025-05-06
Coauthors revised.
2025-03-17
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
referral-committee
2025-02-03
Referred to Com. on REV. & TAX.
referral-committee
2025-01-08
From printer. May be heard in committee February 7.
2025-01-07
Read first time. To print.
reading-1
Versions
Documents
- application/pdf
- text/html
- application/pdf(no extracted text yet)
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Votes
Do pass and be re-referred to the Committee on [Appropriations]
2025-05-05 · pass · 7-0
Member-level votes (7)
- McKinnor: yes
- Ta: yes
- Gipson: yes
- Garcia: yes
- Carrillo: yes
- Quirk-Silva: yes
- DeMaio: yes
Do pass.
2025-05-23 · pass · 14-0
Member-level votes (15)
- Calderon: yes
- Elhawary: yes
- Dixon: yes
- Hart: yes
- Mark González: yes
- Arambula: yes
- Pacheco: yes
- Solache: yes
- Ta: yes
- Caloza: yes
- Wicks: yes
- Pellerin: yes
- Fong: yes
- Tangipa: yes
- Sanchez: other
AB 97 Lackey Third Reading Urgency
2025-06-04 · pass · 72-0
Member-level votes (79)
- Lackey: yes
- Michelle Rodriguez: yes
- Celeste Rodriguez: yes
- Gipson: yes
- Chen: yes
- Schultz: yes
- Castillo: yes
- Elhawary: yes
- Krell: yes
- Macedo: yes
- Ward: yes
- Sharp-Collins: yes
- Bennett: yes
- Jackson: yes
- Aguiar-Curry: yes
- Berman: yes
- Lowenthal: yes
- Alanis: yes
- Petrie-Norris: yes
- Schiavo: yes
- Sanchez: yes
- Haney: yes
- Addis: yes
- Ávila Farías: yes
- Tangipa: yes
- Irwin: yes
- Arambula: yes
- Hoover: yes
- Davies: yes
- Wilson: yes
- Ahrens: yes
- Calderon: yes
- Flora: yes
- Wicks: yes
- Stefani: yes
- Kalra: yes
- Carrillo: yes
- Dixon: yes
- Ramos: yes
- Gabriel: yes
- Connolly: yes
- Mark González: yes
- Rogers: yes
- Ellis: yes
- Bains: yes
- Soria: yes
- Wallis: yes
- Ortega: yes
- DeMaio: yes
- Garcia: yes
- Hart: yes
- McKinnor: yes
- Bryan: yes
- Papan: yes
- Patel: yes
- Nguyen: yes
- Patterson: yes
- Rivas: yes
- Solache: yes
- Harabedian: yes
- Ta: yes
- Ransom: yes
- Bonta: yes
- Pellerin: yes
- Bauer-Kahan: yes
- Gallagher: yes
- Valencia: yes
- Pacheco: yes
- Hadwick: yes
- Blanca Rubio: yes
- Quirk-Silva: yes
- Jeff Gonzalez: yes
- Lee: other
- Muratsuchi: other
- Boerner: other
- Alvarez: other
- Zbur: other
- Caloza: other
- Fong: other
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
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